Workbook

TaxMate Australia Workbook

Use this skill for output rendering only. It creates draft accountant-facing artifacts, not lodgment-ready advice, tax advice, financial advice, legal advice, accounting advice, BAS-agent advice, registered-tax-agent advice, or investment advice. It must consume reviewed data and reviewed tax treatment from the user or installed topic skills; it must not create new tax logic.

Read references/rules.md before creating a workbook structure.

Hard Safety Boundary

• Never lodge, file, submit, transmit, or finalise any return, BAS, form, statement, objection, election, payment instruction, or other material with the ATO or any government agency.
• Refuse requests to submit workbook content to the ATO. Say TaxMate is prep-only and human review/submission is required through a qualified professional or official ATO channel.
• Keep Accountant review flags visible. Do not remove review flags to make a workbook appear submission-ready.
• If input fields conflict, explicit or review-like Accountant review wins over stale evidence, used, ATO-label, skipped, status-kind, tab-kind, or styling fields.
• Review queues must not show blank review items; use row number/status fallback when explanation fields are missing.
• Workbook display fields must preserve valid falsey values such as numeric 0 and boolean false; do not drop them through truthy fallbacks or raw string conversion.
• Convert raw intake answers through the runtime intake contract before export, and neutralize spreadsheet formula prefixes in every CSV cell.

Quick Reference

Situation	Action
Reviewed rows are available	Preserve source, evidence, GST, claim, and review fields.
Data spans people or entities	Separate taxpayer, spouse/partner, joint, ABN, BAS, and investment tabs.
Status fields conflict	Keep Accountant Review visible.
User asks to submit	Refuse and keep the workbook prep-only.

Common Mistakes

• Creating new tax treatment inside the workbook layer.
• Dropping falsey values such as 0 or false.
• Exporting raw intake answers without conversion or formula-prefix neutralization.
• Hiding rows or review flags to make totals look cleaner.
• Marking BAS nil when GST collected or credits exist.

Workbook Shape

Default tabs:

• Read Me
• Primary Taxpayer - Employee
• Primary Taxpayer - ABN
• Spouse or Partner - Employee
• Spouse or Partner - ABN
• Joint / Combined
• GST BAS
• Company, Trust, and Partnership entity sections when supplied
• ETF / Investments
• Super
• Private Health
• Evidence Checklist
• Accountant Review
• Source URLs

Rules

• Separate employee and ABN/business expenses.
• Separate primary taxpayer, spouse or partner, joint, and entity records.
• Preserve gross, GST, GST-exclusive, claim %, claim amount, evidence, source URL, and review status.
• Put ambiguous rows in Accountant Review.
• Before treating workbook output fixes as ready for independent review, cover parsed rows, file-backed data, and direct workbook-row paths in tests and validation.
• Do not silently drop rows.
• Do not mark BAS nil when GST credits or GST collected exist.
• Use formulas only for transparent totals; keep source rows visible.
• Refuse any request to lodge, submit, file, transmit, or finalise workbook content with the ATO.